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Translate by TaxGPT: 

JAAP AUTO DISTRIBUTORS vs. THE ASSISTANT COMMISSIONER OF CUSTOMS
(Madras High Court)

Hon'ble Judges:

T.S.SIVAGNANAM
Pet. Counsel
S.krishnanadh
Res. Counsel
A.p.srinivas

Petitioner / Applicant

JAAP AUTO DISTRIBUTORS

Respondent THE ASSISTANT COMMISSIONER OF CUSTOMS
Court Madras High Court
State

Tamilnadu

Date Oct 5, 2017
Order No.

W.P.No.25415 of 2017 & W.M.P.No.26857 of 2017

Citation

2017(10) TAXREPLY 3143

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ORDER

ORDER Heard Dr.S.Krishnanadh, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Senior standing counsel for the respondent. 2. The petitioner has challenged an Order-in-Original, dated 24.08.2017, issued under Section 17(5) of the Customs Act, 1962. By the impugned order, the respondent has denied the petitioner's claim for the benefit of a notification with respect to description of the goods under serial No.196 of Schedule II of notification 1/2017-integrated Tax (Rate), dated 28.06.2017, (as amended) at 12% and accordingly, ordered that the correct serial number to be claimed for IGST is serial number 453 Schedule III of the notification at 18%. Accordingly, the respondent ordered re-assessment of the bill of entry No.2544081, dated 21.07.2017. As against the impugned order, the petitioner has an alternate remedy of filing an appeal before the Commissioner of Customs (Appeals), Chennai, under Section 128(1) of the Customs Act, 1962. The petitioner has no....

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